1.audit 审计 ,Z*3,/a
2.attestation 鉴证 aC8,Y$>?E`
3.credibility 可信赖程度 k`7.p,;}U
4.audit of financial statements 财务报表审计 &^ 3~=$
5.agreed-upon procedures 执行商定程序 .f !]
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6.high levels of assurance 高水平保证 KG-k$glD
7.compilation 编制 @Uj _+c
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8.reliability 可靠性 n# ^?X
9.relevance 相关性 Vi?
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10.professional skepticism 职业谨慎 @maZlw1q
11.objectivity 客观性 i9@;,4f
12. professional competence 专业胜任能力 kk /+Vx~
13.Senior/CPA-in-charge 项目经理 #1jtprc
14.audit engagement letter 业务约定书 Q 9gFTLQ
15.recurring audit 连续审计 l q\'
16.the client 委托人 ! F;<xgw
17.change CPA 更换注册会计师 l\sS?
18.the existing CPA 现任注册会计师 -0KbdHIKb'
19.the successor CPA 后任注册会计师 bco[L@6G$
20.the preceding CPA前任注册会计师 {80oRD2=Q
21.issue the audit report 出具审计报告 }* B qi7E>
22.expert 专家 WJY4>7}{B@
23.the board of directors 董事会 *t?~)o 7
24.knowledge of the entity‘ s business 了解被审计单位情况 pRiH, :\
25.assess material misstatement risks评估重大错报风险 C{`^9J-
26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 d#vS E.&
27.a general knowledge of —— 初步了解―――的情况 iFwyh`Bcg
28.a more knowledge of—— 进一步了解的情况 Q/3tg
29.the prior year‘s working papers 以前年度工作底稿 D*XZT{1g
30.minutes of meeting 会议纪要 hP4)8 >
31.business risks 经营风险 (ifqwl62
32.appropriateness 适当性 ER;lkF`RF
33.accounting estimate 会计估计 ET,
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34.management representations 管理层声明 *< $c
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35.going concern assumption 持续经营假设 s}[A4`EWH
36.audit plan 审计计划 z)ft3(!
37.significant audit areas 重点审计领域 \`P2Yq
38.error 错误 ^EC)~HP@C
39.fraud舞弊 ;e~{TkD
40.modified or additional procedures 修改或追加审计程序 xq Q
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41.misappropriation of assets 侵占资产 5D]30
42.transactions without substance 虚假交易 &Hlm{FHU
43.unusual pressures 异常压力 +#-kIaU
44.the suspected noncompliance 涉嫌存在违法行为 r sX$fU8
45.materialiy 重要性 a+YR5*&[OO
46.exceed the materiality level 超过重要性水平 7Ykj#"BZ
47.approach the materiality level 接近重要性水平 y~== waZw
48.an acceptably low level 可接受水平 t?]\M&i&
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 F=-uDtQ <N
50.misstatements or omissions 错报或漏报 (c(-E|u.
51.aggregate 总计 ~),;QQ,
52.subsequent events 期后事项 KdOh'OrT9.
53.adjust the financial statements 调整财务报表 `N|U"s;
54.perform additional audit procedures 实施追加的审计程序 W 9&0k+#^
55.audit risk 审计风险 [l8V<*x%S9
56.detection risk 检查风险 []A" ]p
57.inappropriate audit opinion 不适当的审计意见 ,YP
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58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 .%x"t>]
60.the acceptable level of detection risk 可接受的检查风险
